COMPANY REGISTRATION NUMBER: N1028244 CHARITY REGISTRATION NUMBER: NIC100218 Strabane & District Caring Services Company Limited by Guarantee Financial Statements 31 March 2023 AF RE Chartered accountants & statutory auditor 50 Campsie Road Omagh Co Tyrone BT79 OAG
Strabane & District Caring Services Company Limlled by Guarantee Financial Statements Year ended 31 March 2023 Page Trustees, annual report (incorporating the director's report) Independent auditor's report to the members Statement ol financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements 10 15 16 17 The followlng pages do not form pari of the flnancial statements Detailed statement of financial activities 30 Notes to the detailed statement of financial activities 33
Strabane & District Caring Services Company Limlted by Guarantee Trustees, Annual Report (Incorporating the Dlrector's Report) Year ended 31 March 2023 The trustees, who are also the direclors for Ihe purposes of company law, presenl Ihelr report and th8 flnancial statemen15 of the charity for the year ended 31 March 2023. Reference and admlnlstratlve detall3 Reglstered charlty name Strabane & DSslricl Caring Servic8s Charlty reglstratlon number NIC100218 Company reglstratlon number N1028244 Prlnclpal offlc• and reglstered 32 - 38 Bridge Street off Ic• Slrabane Co Tyrone BT82 9AE The trustees Mr J McGinley Mr P Wallace Mr R McDald Mrs G Curran Mr H Crowe Mrs C Farr811 Mrs J Timoney (Appointed 22 November 20221 Company secrelary Howard Crowe Audltor SP M¢Caff rey & Co Chartered accountants & statutory auditor 50 Campsie Road Omagh Co Tyrone BT79 OAG Bankers Allied Irish Bank Meadowbank Strand Road Derry Co Derry BT48 7TN Sollcltors Barry Brady 2 Ghurch Street Strabane Co Tyrone BT82 8BS
Strabane & District Caring Services Company Limlled by Guarantee Trusiees, Annual Report (Incorporating the Director's Report) (contInd) Year ended 31 March 2023 Structure, governance and management Governlng document Slrabane and District Caring Services is a company limited by guarantee (Regislralion Number N10282441. The company is governed by its Memorandum ol Articles ol Association. In Ihe event ol the company being wound up, liability is limited 10 £1 per member. The company is recognised as a charity by HMRC {ref X01399-921 and by the Charilles Commlssion lor Northern Ireland (ref NIC1002181. Prlnclpal actlvlty The principal activity of the Company is that ol promoting a charitable communlly development organisalion to provide for the benefit ol the inhabilanls ol Northern Ireland wllhoul distinction ol age, sex, race, rollgious or other opinion by associallng the slalulory authorllies, voluntary organisations and inhabilanls in a common eltorl lo provide Domicillary Care and Day Care services and, other carer support services whlch enable people lo remain within their community and to lullil a role as an an active citizen, to relieve poverty and slckness, advance education, and provide facllities in the interests of social welfare lor the protection ol health and recreatlon, wllh the object of Improvlng the conditions of life lor the sald inhabilanls. The Company also alms to enhance job creation by providing Iralning and employment opportunities tor the inhabitants of the Company 's catchment area. The Company w511 avail ol any funding opportunities that arlse lo achieve these objectives Governance The governance functlon ol Strabane District Carlng Services is fulfilled through a 6 person Board ol Directors. The Directors are charged with overall responsibility lor the Company. The Board members glve their lime voluntarily and recelve no remunerallon from the Charity. Any benellls which obtained are incid8nlal. One ol the Board members is a salaried omployee ol the Charity. The Board ol Irusiees of Slrabane District Caring Services are responsible for the overall legal and financial management of the community. The Board meets règularly (usually once a monthl. Due lo the nature ol much ol the charily's work inevitably locuses upon older people, unemployed and families. The Managemenl Committee seeks lo ensure that these groups are appropriately reflected through the diversity of the trusl&e body. The current members of the Board have a strong mix ol skills including professionals from the Health Gare professions, Service Users, business people, civil servants and a retired accounlanl. Directors are appointed in accordance wllh h1her skill base and what helshe can bring lo the organisalion. The work of implementing most ol Ihelr policies is carried out by the Manager, to which the Board has delegated responsibility. We employ stall which are necessary io further Ihe Company's purpose. Stall receive a private benefit in the form ol payment in wages. This is justified as il is necessary and incldenlal in advancing the charlly's purpose.
Strabane & District Caring Services Company Llmited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (conllnued) Year ended 31 March 2023 Structure, governance and management (contlnu•d) Tralnlng of Board Members A rèview ol Dlreclors, training needs Is carried oul annually and training arrang8d as Idenlilied. All new members lo the Board undèrtakés Induction to the Company where training is provided in Company purpose and ethos, Dlrectors responsibilities and Good Governance. Financial Management, R8cruitment & Selècllon, Fair Employment and Equal Opportunity, Equality Legislation, Employment Law,H&PSSS INI) Order minimum standards in Domiciliary Care, Health & Satety Regulation and Quallly Improvement Authorlly IRQIAI. Individual trainlng is provided lo Directors who are adopting a speclfic responsibilily wllhin the Company.
Strabane & District Caring Services Company Limited by Guarantee Trustees, Annual Report {Incorporating the Director's Report) (conllnuedj Year ended 31 March 2023 Slructurei governance and management (Gontlnued) Statement of rlsks The Management Commille8 has conducted a review of the major risks to which the charily IS exposed. A rsk reglster has been establlshed and is updated at least annually. Wh8re appropriate, systems or procedures have been established lo mitigate the risks the charity laces. Significant external risks lo funding have led to the development ol a slralegic plan whlch will allow lor the diversification ol funding and a cllvities - hence the reserves policy. Internal control risks are minimis8d by the Implementatlon ot procedur8s for aulhorlsation of all transactions and projects. Procedures are in place to ensure compliance with health and safely ot staff. volunteers, cllents and vlsltors to the cenlre. The Directors acknowledged thal SDCS has acqulred immense knowledge, and experSence in meeting the challenges ol demand, complexity, resource limitations, flnancial pressures, quality assurance regulation, while promoting best praclise. It was also considered that the Campany management 18am has the abillly to continue lo provide Community led projects and has in place systems ol work lo sel and achieve goals and targels, monitor, assess and review performance and act on Ilndlngs to continually improve servlce quality and performance In the best interest of its beneficiaries and slakeholders. Strabane & Districl Carlng Services retains reglstration with the Regulatlon & Quality Improvement Authority IRQIAI and with Access N I for Ihe purpose of oblalnlng enhanced disclosures. SDCS complSes with all current employment and equality legislation includlng 1974 Health & Safety al Work Act and anli-discrimination legislation as enacted In Northern Ireland and takes all reasonable steps to secure the observance ol this condition by all ils stall or agenls employed in the performance of hislher duties. The Company has a strong communlly ethos accompanied with sound businoss acumen and Ss commilled lo provlding best value and highest professional standards in all we do.
Strabane & District Carlng Services Company Llmited by Guarantee Trustees, Annual Report (Incorporaiing the Director's Report) fcon1lndj Year ended 31 March 2023 Objectlves and acllvltles We have referred to tho guidance contained in the Charity Commlssion's general guidance on publlc benefit when reviewing our aims and objectives and in plannlng our future activities. Charlty's alms The principal aims of the company are lo.. Provide health and social care services lo the highest quality and take very seriously our commltment to our SeNice Users as customers In "Getting il right first time and every tlme" Work with people, their families and health care professionals withln a framework of anti- discriminatory praclice and in such a way as lo promote people's individual value and personal well- being. Deliver quality Care service focused on posltive oulcomes for all our Service Users, service commissloners and other stakeholders. Promole learning and skills, lo prepar8 people lor work and to support the economy., Improve access lo IrainSng and work placements which Improve the lob prospects of the Indivldual by 18arnlng new skills or improving existing ones. Create an inclusive socSely by assisting individuals lo access and relain susialnable employment, beller wages and greater personal fulfilmenl.
Strabane & District Caring Servlces Company Limited by Guarantee Trustees, Annual Report (Incorporaiing the Direclor's Report) (conlinuedj Year ended 31 March 2023 Achlevements and performance Detalls of slgnlflcant actlvltles The company provided Domiciliary Care daily for approximately 846 individual Service Users, amounting to 183,367 care hours in the year and 402,005 visiis in the year. Domlciliary care enables those with varying care needs Ilhrough illness, long-term mèdical issues or old age) lo remain in their own home indelinil8ly or lor a longer period ol lime than was pr8viously possible.Domiciliary care is provided In several capacities and th& intensity and frequency ot visits will depend on individual circumstances and care needs. Some only need intensive domi¢iliary car8 lor short periods ol lime, whi15t others need low-level, long-lerm care. Domiciliary Care comprises of personal care, assistance with mobility, adminislralion ol medicines, stoma and calheler care, Continence car&, shopping, laundry, respite care and light household maintenance. Our Carers Support servic8 allows us to provide 66 hours per monlh to indlvlduals In the Slrabane area. This involves an al home service to provide respite for Intormal carers. Carers support consists of a range ot low level intervention servlces including Individual support, assistance with 18eding and baslc personal car8. We provide Day Care and Day Opportunities tor people living wlth a physical or sensory impairment. Some ol the Day Care members are living with a progressive illness and at the Day Care centre we alm to promote Ihelr independence by providing activities which challenges their ability within their disability. At the Same time allendance at the Day Care centra provides some time lor their carer5 10 go and do things they have to do. The Day Care service is a person cenlred with an emphasis on throughput thereby enabling and encouraging the Service User lo become more Sndependenl and meet other people and play an active role in society. The Day Opportunities allows the more able lo do what they would like with support from our Carers. This includes socialising, shopping, attending al courses - our Carers will be there lo support and ensure safety. We are the contract holder for Ihe Health & Well Being Neighbourhood Renewal Project providing seNlces within Slrabane town and surroundlng areas. The Neighbourhood Renewal Projects use a community development approach to Involve local people in the decisions and actions that affect their health. The projects bring together represenlalives from the community, voluntary and slatulory sectors to improve health and wellbeing and reduce health inequalities wilhln Neighbourhood Renewal areas throughout the West. NHIP implements a wide range ol health Improvement programmes which aim to reduce obeslty, improve menlal health and wellbeing and Increase collaboration. We hav8 done work with a group 0135 men aged 55+ to encourag8 their acllve participation in soci8ty, combating Social isolation and loneliness as well as promoting positive mental health and well-being. The arts group 'Music lo your Ears, have learned and enhanced new skills, resulting in live performances al The Alley Theatre, Slrabane. We have a 'Stay Young, group of 20 4 ladies who meet up at SDGS weekly and participale in aclivities and outing5. This group has been delrlmental in encouraging engagement and reducing isolalion while promoling health and wellbeing. SDCS conlinued to engage with tho group vla 50clal media and Zoom Ihroughout the pandemic and lockdown. We also delivered acliviiy packs to Iheir individual homes.
Strabane & District Caring Services Company Limited by Guarantee Trustees, Annual Report (Incorporating Ihe Director's Report) (conllnu•d) Year ended 31 March 2023 Achlevements and performance (ContInd) Revlew of performance against oblectlves Our aims lully reflect the purposes that the charity was set up lo further. 11 was agreed lo review our aims, objectives and activities each year. This review this year looks al what we have achieved and Ihe outcomes of our work in the previous 12 months. The review looks ai the success of each key activity and the benefits they have broughl lo those groups ol people we are sel up lo help. The review also helps us ensure our aim, objecliv8s and activities remained focused on our slated puiposes. We have referred lo the guldance contained Sn the Charity Commission's general guidanc& on public benefit when reviewing our aim and objectives and in planning our future aclivilies. In particular. the trustees consider how planned aclivi118s will contribute 10 the aims and objecllves they have s81. The strategies we used to meet these objectives Included.. Provlding a range of services which are rellecllve of relevant quality standards and address the potential problems related to well-being wllhln health and social care locussing upon, not only the Individual but also their family and triends and the wider community of Northern Ireland. Worklng towards applying natlonal standards ot service and the implemenlalion ol working in parlnershlp with other agencies lo secure the widest range ol services Is available thal best matches the needs ol our beneficiaries. All our charltable activitles are undertaken to further our charilable purposes for the public benefit. We look al who used and benetiled from our services - our objectives and funding limll the services we provide lo those resident in Northern Ireland. Equal access lo our services Is an important Issu& for us. In addition lo our current monitoring ol access lo our services by gender, disability and sexual orientation. We believe that we have ensured in so lar as is possible equal access to our serviees. This is vital lo our success and consldei that the successful ouleomes achieved were shared by all communities Ihal use our services. On a regular basis the Trustees also revlew the charity's Key Performance Ind5cators IKPI'slund8r a number ol dlllerenl headings, e.g. reterral rèsponse limes, staff retention, elc. Impacts of COVID.19 Although COVID.19 restriclions have been removed in many industries, within Health and Social Care Ihere remains a level ol restriction and guidance and significant additional pressures and costs in the provlslon of domlciliary care. These Costs include provislon ol Personal Protecllve Equipment IPPEI, additional training, increased cleanlng and less flexibility in the workforce as Domiciliary care stall have greater restricllon than the general public. The financial implications of this pandemic Gan be easily measured, however the impact on those worklng in social care is immeasurable. The knock on effect the pandemic has had on recruitment and retenlion ha5 been seen across many Industries. We have witnessed and experienced Ihis firsl had and had the highest turnover of slalf ever experienced. Following an uplift from the health minister for domlciliary care and input from SDCS reserve5, we have turned this around early in 2022, although it remains challenging. We continue to olfer support services to our Iront line stall by means of physical & mental health and wellbeing.
Strabane & District Caring Services Company Llmited by Guarantee Trustees, Annual Reporl (Incorporating the Director's Report) (Gontlnuedj Year ended 31 March 2023 Flnanclal revlew Revlew of the Buslness The Company is non.profit making with nel resources expended of £181,356 for the year. The management continues to be engaged in ongoing efficiency savings and is aware of the sustainabl8 use ol resources. Plans tor tuture perlods The charity plans continuing the activities oullSned above in th8 forthcomlng years subject to saiislaclory funding arrangements. Plans are also belng developed to work on a number ol schemes with local employers and local community groups and job cenlres lo place long term unemployed where they may learn up io dale exisllng skills new skills through training which il is hoped will lead lo long-lerm gainful employment. The charity will also seek lo address the needs ol our beneficiaries in mallers ol ol poverty, health and well-being. We will explore the possibillly of a re-ablement project which will provide support lo those leaving hospital yet still in need ot support for a period. This will entail idenlilying suitable properly that can be purchased and or returbi5hed and used lo provide short term respite care. A hall-way house facility between hospital and community. Any funding held shall include cost of development role. Priorities still assumed as securing ol new or alternative premises lo provide allow SDCS lo expand and develop additional seNices and develop new diverso prolacts In accordance with evidenced nead. This will involve revlewing the viability of all current service provlsion and seek lo develop areas such as wrap around child care servlces, alleviating loneliness, tralning and skllls development, renewables and recycling, cross community and cross border projects which fullll the purpose ol the charlly. Reserves pollcy The directors ol Strabane and Dislrict Caring Services Limited have sel a reserve5 policy which requlres that reserves be malnlained al a level which ensures that the Company's core activity could continue during a perlod of unloraseen difficulty and lo assisl in the lulure strategic development ol the organisalion. The directors have agreed that the Company should endeavour to hold in reserves an amount nol18ss than £1,000,000 in an ellort lo minimise the rlsks identified lo the Company. Trustees. responslbllltles Statemenl The trustees, who are also dir8clors for the purposes ol company law, are responslble lor preparing the trustees, report and the financial statements Sn accordance with applicable law and Uniled Klngdom Accounllng Slandards (United Kingdom Generally Accepted Accounling Praclic8}. Company law requires the charity Iruslees lo prepare financial slalemenls lor each year which give a true and lair view of the stale ol allairs ol the charitable company and the incoming resources and application of resource5, including the income and expenditure, lor that period.
Strabane & Dlstrict Carlng Services Company Llmited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (cont1n) Year ended 31 March 2023 In preparing ihese flnancial statements, the Iruslees are required lo: select suitable accounting policle5 and then apply ihem ¢onsislently', absarve Ihe methods and principles in the applicable Charilles SORP; make judgments and accountlng estlmates that are reasonable and prudanl. The trustees are responsible lor keeping adequate accounting records that are sufficient to show and explain the charity's transaclions and disclose wllh reasonable accuracy al any lime the financial position ot the charity and enable them to ensure that the financial statements comply with the Companles Act 2006. They are also responsible lor safeguarding the assets ol the charity and hence for taking reasonable steps lor the prevenllon and detection of fraud and other irregularities. Audltor Each of the persons who is a trus18e at the dale of approval of Ihls report confirms that: so far as they are aware, there Is no relevant audit inlormallon of which the charity's auditor is unaware,. and they have taken all steps that they ought lo have taken as a trustee lo make themselves aware ot any relevant audit Informallon and lo eslabllsh that the charity's audSlor Is aware ol that Inlormallon. Small company provlslons This report has been prepared in accordance wllh the provlsions applicable to companies enlltled to the small companies exemption. The Irustees, annual report wa8 approved on 14 Novemb8r 2023 and slgned on behalf ot the board ol trustees by.. Mr J McGinley Trustee
Strabane & District Caring Services Company Limited by Guarantee Independent Auditor's Report to the Members of Strabane & Dlstrict Caring Servlces Year ended 31 March 2023 Oplnlon We have audited the financial statements of Strabane & District Caring Servicès (the 'charily'l for the year ended 31 March 2023 which comprise the slalemeni ol tinancial aclivilios (Including income and @xpendilure accounll, slatamenl of linancial position and Ihe related notes, including a summary of signllicant accounting policles. The financial reporling framework that has been applied in their preparation is applicable law and United Kingdom Accounling Standards, includSng FRS 102 The Financial Reporling Siandard appllcable In the UK and R8publlc of Ireland Iuniled KSngdom Generally Accepted Accounting Practic8}. In our opinion the flnanclal statements.. give a true and talr view ol the slate of the charity's affairs as al 31 March 2023 and ol ils Incoming resources and appllcalion ol r8sources, including ils income and expendllure, for th8 year then ended., have been properly prepared in accordance wllh United Klngdom Generally Accepted Accounting Praclice; have been prepared In accordance with the requirements of the Companies Act 2006. Basls for oplnlon We conducled our audit In accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsiblllties under those slandards are further described in the audllor's responsibilities for the audit of the financial statements section ol our report. We are independent ol the charlly in accordance with the ethical requirements that are relevant lo our audit ol the financial slatemenls in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other &lhical responsibilities in accordance with these requirements. We believe that the audit evidence we have oblalned is sullicienl and appropriate lo provide a basis for our opinion, Concluslons relatlng io going concern In auditing the financial statements, we have conclud8d Ihal the truslees, use of the going concern basls ol accounting in the preparation of the Ilnancial stat8ments is approprSate. Based on Ihe work we have perform8d, we have not Idenllfied any mal&rial uncerlalnlles relallng lo events or condllions that, individually or collectively, may cast signilicanl doubt on Ihe Charity's ability lo continue as a going concern for a period ot al least twelve months from when the linancial statemenls are authorised for issue. Our responsibilities and the responsibllities ot Ihe trustees with respect lo going concern are descrlbed in Ihe relevant sections of this report. 10
Strabane & District Caring Services Company Limited by Guarantee Indapendent Auditor's Report to the Members of Strabane & District Caring Services Icontlnued) Year ended 31 March 2023 Other Informallon The other information compris8s the informatlon included In the annual report, other than the tinancial statements and our auditor's report Ihereon. The Iruslees are r8sponsible tor the other information. Our opinion on the financial stal&ments does not cover the other information and, except lo the exlenl olherwSse explicitly statod in our report, we do not express any form of assurance conclusion Ihereon. In connectlon wllh our audil ol the financial slalemenls, our responsibility is lo read the olher Intormalion and, in doing so, consider whether the other information is materially inconsislenl with the Ilnancial slalemenls or our knowledge obtained in the audit or otherwise appears lo be materially misslaled. 11 we identity such material Inconsistencies or apparent material misstalemenls, we are required to determine whether Ihore is a material misstatement In the financial slalemenls or a material rnisstalemenl of the other inlormallon. If, bas8d on Ihe work we have performed, we conclude that there is a material misstalemenl of this other Information, we are requir8d lo report that fact, We have nothing lo report in this regard. OpSnlons on olher matters prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken In the course ol the audll: the Information given in the truslees, report for the flnancial year lor which the flnancial statements are prepared Is consislenl with the flnancial stalemenls., and the Iruste8s' report has been prepared in accordance with applicable legal requirements. Matters on whlch we are requlred to report by excepllon In the light ol Ihe knowledge and understanding ol the charlty and Its environment obtainèd In the course of the audit, we have not identified material misslalemenls In Ihe trustees, report. We have nothing lo report in respect ol the following mallers in relation lo which the Companies Act 2006 requires us lo repoit lo youll, in our oplnion.. adequate accounlSng records have not been kepi, or returns adequate lor our audit have not been received from branches not vlsited by us., or Ihe tlnancial statements are not in agreement with the accounllng records and returns,, or certain disclosures of trustees, remun8ralion specified by law are not made; or we have not recelved all the information and explanations we require for our audit. or the trustees were not entllletj lo prepare the financial statements in accordance wilh the small companies regime and take advantage ol the small companies, exemptions in preparing the directors, report and from the requirement lo prepare a strategic report. 11
Strabane & Distrlct Caring Services Company Llmited by Guarantee Independent Auditor's Report to the Members of Strabane & District Caring Servlces iconllnuedj Year ended 31 March 2023 Responslbllltles of trustees As explained more lully in the trustees, responsibilities slalemenl, the trustees (who are also the directors for Ihe purposes ol company lawl are responsible lor the preparation ol the financial stalemenls and for being satisfied that they give a true and fair view, and lor such internal control as the trustees delermlne is necessary to enable the preparation of financial statements that are free from material misslalement, whather due lo fraud or error. In preparing the financial slalemenls, the trustees are responsible for assessing the charity's ability lo continue as a going concern, disclosing, as applicable, mallers related to golng concern and using the going concern basis ol accounting unless the liusle8s either Intend lo liquidale the charity or to cease operations, or hav8 no realistlc allernalive bul lo do so. Audltor's responslbllltles for the audlt of the flnanclal stalements Our objectlves are to obtain reasonable assurance about whether the financial statements as a whole are free from material misslalement, whether due lo fraud or error, and lo issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted In accordance with ISAS IUKI will always delecl a material misslalement when it exists. Misslalements can arise from fraud or error and are considered material il, individually oi in the aggregate, they could reasonably be expec16d to influence the economic decisions ol users taken on the basis of these financial slalements. Irregularities, including fraud, are instances ol non-compliance with laws and regulations. We design procedures in Ilne with our responsibilities, oullined above, lo detect material misstatements In respocl ol irregularities, Including fraud. The exlenl lo which our procedur8s are capable ol detècting irregularities, including fraud is detailed below: We identify and assess the rlsks ol malerlal mlsslatemenl ol the financial slalemenls, whether due lo fraud or error, and then design and perform audit procèdures responsive lo those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis lor our opinion. In idenllfylng and assossSng rlsks ol material misslatemenl in respect irregularlliès, including fraud and non compliance with laws and regulalions, we considered th8 followSng:.Ihe abllily ol management lo override controls -the nature of the industry and s&¢lor, looether with the performanc8 01 th8 entily-the use ol eslSmales and judgements in Ihe preparation ol financial slalomonts As a result ol the above we have considered the opporlunilies that may exist within the entity lor fraud and identified the grealesl polenlial lor fraud to be management override ol controls. In common with all audits under ISAS IUKI we are required to perform speclfic procedures lo respond lo the risk of managemenl override. In response lo the above potential risks we have responded by: -we review minutes of meetings for reference to any breaches in laws and regulations and past instances of fraud -we discuss risk of fraud al the audit team meeting, including fraud relating to revenue recognition, related parties, and managemenl override and financial statement disclosures-we discuss with management as to how they access, identify and respond lo fraud risk within the company. 12
Strabane & Dlstrict Carlng Services Company Limlled by Guarantee Independent Audltor's Report to the Members of Slrabane & Districl Caring Services fcontlnued) Year ended 31 March 2023 As parl of an audit in accordance wilh ISAS IUKI, we exercise professlonal judgment and maintain professional scepticism throughout the audll. We also: Identlfy and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and pertorm audit procedures responsive lo those risks, and obtain audit evidence that Is sufficienl and appropriate to provide a basis for our opinion. The risk of not detecting a material misstalemenl resulllng from fraud is higher Ihan for one resulllng from error, as fraud may involve collusion, torgery, intentional omissions, rnisrepresentalions, or the override of internal control. Obtain an understanding ol internal control relevant lo the audit in order lo design audit procedures that are appropriate in the circumstances, bul not for the purpose ot expressing an opinlon on the effecllveness ol the internal control. Evaluate the approprial8ness ol accounllng pollcies used and the reasonab18n8SS Ot accountlng eslimales and related disclosur88 made by the trustees. Conclude on the approprialeness of the trustees, use of the going concern basis ol accounting and, based on the audit evidence obtained, whether a material uncertainly exisls related lo events or condillons thal may cast significant doubt on the charlty's abllily to continue as a going concern. If we conclude that a material uncertainly exists, we are required to draw allenlion in our auditor's repart lo the related disclosures in the financial slalements or, If such disclosures are Inadequate, lo modlly our opinion. Our conclusions are based on the audlt evlden¢& obtained up to the date ol our auditor's report. However, futur8 events or condillons may causè the charity to cease to continue as a going concern. Evaluate the overall presentation, structure and conlenl of the Ilnancial slalemenls, including the dlsclosures, and whether the linancial statements represent the underlying transactions and events in a manner that achleves tair presentation. 13
Strabane & District Caring Servlces Company Limited by Guarantee Independent Auditor's Report to the Members of Strabane & District Caring Services (eoniinued) Year ended 31 March 2023 We communicate with those charged with governance regarding, among olher mallers, the planned scope and timing of the audit and slgniflcant audit fSndings, including any signi1Scanl deficiencies in internal control that we identity during our audit. Use of our report This report is made solely lo the charitys members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state lo the charity's members Ihose matters we are required lo stale lo them in an audilor's report and for no other purpose. To the fullest exlenl permitted by law, wa do nol accept or assume responsSblllly lo anyon8 other than the Charity and the charity's members as a body, for our audit work, for this report, or for the opinlons we have formed. Ga n Isenior Statutory Auditor) For and on behalf of SP Mccallrey & Co Chartered accountants & statutory auditor 50 Campsie Road Omagh Co Tyrone BT79 OAG 14 November 2023 14
Strabane & Dlstrict Caring Services Company Llmited by Guarantee Statement of Financial Activitles (includlng income and expenditure account) Year ended 31 March 2023 2023 Restricted funds Total funds Total funds 2022 Unrèstricled funds Not6 Income and endowmenls Donallons and legacies Charitab18 a¢tivlli8s Other Income 93,086 3,730,342 842 12,837 105,903 3,730,342 842 164,698 3,108,107 15,016 3,287,821 Total Incoma 3,824,250 12,837 3,837,087 Expendlture Expenditure on charitable actlvitles Total expendlture 8,9 4,005,614 14,005,614) 12,837 4,018,451 3,318,121 112,8371 14,018,451) 13,318,121) Net gains on inveslments 10 (81 {81 {61 Net expendllure and net movement in lunds 1181,3641 1181,3561 {30,294} Reconclllatlon of funds Total lunds brought forward Total funds carried torward 1,243,382 1 ,062,018 526,348 526,356 1,769,730 1,588,374 1,800,024 1,769,730 The slalement of financial actlvilles includes all gains and losses recognised in the year. All income and expenditure derive Irom conlinuing activities. The notes on pages 17 to 28 form port of these flnanclal 8latgment8. 15
Strabane & District Carlng Services Company Limited by Guarantee Statement of Flnanclal Position 31 March 2023 2023 2022 Note Flxed assets Tangible fixed assets Investments 15 16 230,893 526,356 245,775 526,348 772,123 757,249 Current assets Stocks Debtors Cash al bank and in hand 17 18 9,265 69,667 831,736 910,668 28,500 72,391 963,317 1,064,208 Cr8dltor8; amounts falllng due wlthln one year Net current assets 19 79,543 66,601 831,125 997,607 Total assels le88 currenl Ilabllllles 1,588,374 1,769,730 Funds of the charlty Restricted funds Unreslricted funds 526,356 1,062,018 526,348 1,243,382 1,769,730 Total charliy funds 21 1,588,374 These flnancial slalemen15 have been prepared in accordance wlth the provisions applScable lo companies sublect lo the small companies, regime. These financlal sta18ments were approved by the board of trustees and authorised lor issue on 14 mber 2023, and are signed on behalf ol the board by.. r J McGinley Trustee Mr H Crowe Trustee The notes on page8 17 to 28 form part of th8se Ilnancial Slatemgnts. 16
Strabane & District Caring Services Company Limiled by Guarantee Notes to the Financial Statements Year ended 31 March 2023 General Informatlon The charity is a public benefit entity and a private company Ilmited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of ihe registered ollice is 32- 36 Bridge Slreel, Strabane. Co Tyrone. BT82 9AE. Statement of compllanc• These linancial statements have been prepar8d In compllance with FRS 102, 'The Financial Reporling Slandard applicable in the UK and Ihe Republ1¢ of Ireland,, the Slalemenl ol Recommended Practice applicable lo charities pieparing their accounts in accordance with the Flnancial Reporting Standard applicable in the UK and Republic ol Ir&land IFRS 1021 (Gharilies SORP IFRS 10211 and the Companles Acl 2006, A¢¢ountlng pollcle8 Basls of preparallon The financial stal8menls have been prepared on the hSslorical cost basis, as modified by th8 revaluation of certain tinancial assets and Ilabililies and inve51menl properties measured at lair value through income or oxp6ndilure. The fSnan¢lal statements are prepared in slerling, whlch is the functional currency of the èntity. Golng concern There are no material uncertalntles about the charity's ability lo Gonlinue. Judgements and key sourc88 Ot estlmallon uncertalnty The preparation ol the financlal statements requlres management lo make judgements, eslimales and assumptions that affect the amounts reported. These eslimales and ludgemenls are continually reviewed and are based on experience and olh&r factors, including expectations ol lulure events that are believed lo be reasonable under the clrcumslances. Fund accountlng Unrestricted funds are available for use at the dlscretion of the trustees lo further any ol the charity's purposes. Deslgnated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrlclions on their expenditure declared by the donor or through the terms ol an appeal, and lall Into one ol two sub-classes.. restricted income funds or endowment funds. 17
Strabane & District Caring Services Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2023 Accountlng pollcles (conllnuedj Incomlng resources All incoming resources are included in the statement of financial activities when enlillemenl has passed to the charity., il is probable that the economic benefits associated with the transaction will flow lo the charity and the amount can be rellably measured. The lollowlng specilic policies are applied to particular categories ol income.. income from donations or grants is recoonised when there is evidence ol entillemenl la the gilt, receipt is probable and ils amount can be measured reliably. legacy Income Is recognlsed when receipt is probable and enlillem8nl is established. income from donatèd goods is measured at the lair value of the goods unless Ihls Ss impractlcal lo measure reliably, in which case the value is derived Irorn the cost lo the donor or the gstimal8d r8sale value. Donated lacS1ilies and servic&s are recognlsed in the accounts when received if the value can be reliably measured. No amounts are included lor the contribution of general volunteers. Income from contracts for the supply ol services Is recognised wllh the dolivory ol the contracted service. This Is classllied as unreslricled funds unless there Is a conlraclual requirement lor il lo be spent on a particular purpose and returned il unspent, in which case it may be regarded as reslricled. Resources expended Expendllure Is recognised on an accruals basis as a liabllity Is incurred, Expenditur8 includes any VAT whlch cannot be lully recover8d, and Is classified under headings of the stalem8nt of linanclal acllvllles to which il relates: expenditure on raising lunds Includes the costs of all fundraising aclivilies, ev8nts, non- charitable trading aciivilies, and the sale ol donated goods. expenditure on charitable acllvities Includes all costs incurred by a charity in undertaklng activities that lurth8r ils Charilable alms for the benefit ol ils beneficiaries, inclLJdlng those support costs and costs relating lo the governance ol the charity apportioned lo charitable activities. other expenditure includes all expenditure that is nellher related lo raising funds lor the charity nor part ol ils expenditure on charitable activities. All costs are allocated lo expendllure categorie5 reflecting the use of the resource, Direct costs atlribulable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, luslitlable and con51Stenl basis. Tanglble assets Tangible assets are inllially recorded at cost, and subsequently slated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried al revalued amounts are recorded al the lair value al the dale of revaluation less any subsequent accumulated d8pr8ciation and subsequenl accumulated impairment losses. 18
Strabane & District Caring Servlces Company Limited by Guarantee Notes to the Flnanclal Statements (conllnuèd) Year ended 31 March 2023 Accounting pollcles (conllnu•d) Tanglble assets (conllnuedj An increase in th8 carrylng amount of an asset as a result ol a revaluation, is recognised in other recognised gains and losses, unless il reverses a charge lor irnpairmenl that has previously been recognised as expenditure wilhSn the slatemenl ol tinancial aclivilies, A decrease in the carrying amount ol an asset as a result ol revaluallon, 15 recognised In other recognised gains and losses, excapt lo which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement ol financial activities. Depreclatlon Depraciation is calculated so as lo wrlle oll Ihe cost or valuation ol an assel, less Its residual value, over the useful economlc1Sle ol that asset as follows.. Freehold property Fixtures and liltings Motor vehlcles Equipment 4010 reduclng balance 10°/c reducing balance 25.10 reducing balance 200/t reduclng balance Investments Unlisted equity inveslmanls are inllially recorded al cost, and Subsequently measured at lair value. If lair value cannot be reliably measured, assets are measured al cosl18ss impairment. Listed investments are measured at fair value with changes in fair value being recognised in ncome or expenditure, Impalrment of fixed assets A revlew for Indlcalois of Impairment is carried out al each reporting dale, with the recoverab18 amount being eslimaled where such indicators exist. Where the carrying value exceeds the recoverable arnounl, the asset Is impaired accordingly. Pricr impairments are also reviewed for posslble reversal al each repoiling date. For the purposes ol Impairment lesling, when 11 is not possible to estimate the recoverable amount ol an Indlvidual asset, an estimate is made of the recoverable amount ol the cash- generating unil to which the asset belongs. The cash-generatlng unll Is the smallest id&nlillable group of assets that includes the assel and generates cash inflows that largely independent ol the cash inflows from other assets or groups of assets. For impairment lesling of goodwill, the goodwill acquired in a business combination is, from the acqulsition date, allocated to each ol the cash-g&neraling unlls that are expected lo benèfit from the synergies ol the combination, irrespective ol whether other assets or liabilities of the charily are assigned lo those units, Stocks Slocks are measured al the lower of cost and esllmaled selllng prlce less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock lo ils present location and condition. 19
Strabane & Dlstrlct Caring Services Company Limited by Guarantee Notes lo the Financial Statements (conllnuod) Year ended 31 March 2023 Accounting policies (conllnuedj Flnanclal Instrumenls A financial asset or a financial liability is recognised only when the enlily becomes a party lo the conlraclual provisions of the inslrument. Basic financial instruments are initially recognised al the amounl rec8ivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised al the present value ol the lutuie paym8nls dlscounled al a market rale ol interest for a similar debt Instrument. Current assets and current liabilitios are subsequently measured at the cash or other conslderalion expected to be pald or received and not dlseount8d. Debt Instruments are subsequeniiy measured at amortised cosl. Whore Investments In shares or preference shares are publicly traded or their falr value can olh8rwlse be measured reliably, the investment is subsequently measured at lair value wlth changes In fair value recognised In Income and expendlture. All other such Investments are subsequently measured al cosl less Smpairmenl. Other financlal inslrumenls, including derivallves, are initially recognised al fair value, unle55 payment for an asset Is deferred beyond normal business terms or financed at a rate ol interest that is not a market rate, in which case Ihe asset is measured at the present value of the future payments discounted al a market rate of interest lor a similar debt instrument. Other financial Instruments are subsequèntly measured at falr valLJe, with any changes recognised in protil or loss, with the exceptSon of hedging instruments in a deslgnated hedglng relationshlp (see hedge accounting pollcyl. Flnancial assels that are measured al cost or amortised cost are reviewed for objective evidence of impairmenl al the end ol each reporting date. 11 there is oblective evidence ol impairment, an mpairment loss is recognlsed under th8 appropriate heading in the slalement ol financial acllvllles in whlch the Initial gain was recognised. For all equity insirum8nls regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are 81ther assessed individually or grouped on the basis ol similar Gredil risk characteristics. Any reversals of impairment are recognisecl Immediately, lo Ihe extent that the reversal does not result in a carrying amount of the financial asset Ihal exceeds what the carrying amounl would have been had the impairment not previously been recogni5ed. Defined contributlon plans Conlributions lo delined contribution plans are recognised as an exponse in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent Ihal the prepaym8nl will lead to a reduction in futur8 payments or a cash relund. 20
Strabane & District Caring Services Company Limited by Guarantee Notes to the Financial siatements (conllnuedj Year ended 31 March 2023 Accountlng pollcles (conllnued) Deflned contrlbutlon plans {¢oniinued) When contributlons are not expected to be sellled wholly wlthSn 12 months ol the end ol the reporting dale in whlch the employees render Ihe related servlce, the liability is measured on a dlscounted present value basis. The unwinding of th8 discount is recognised as an expense in the p8riod in which it arises. Llmlted by guarantee Slrabane & Dlstrict Carlng Services Is a company limi18d by guarantee and accordlngly does not have a share capllal. Every director ol the company undertakes lo contribute such an amount as may be requlred, not exceeding £1, to the assets ol the charllable company in the event ol il being wound up while he or she is a member, or within one year aller he or sh8 ceases to be a member. Donallons and leg8cle9 Unrestricted Funds Restricted Total Funds Funds 2023 Donallons Fundraising and donations 10,731 10,731 Grants Derry City & Slrabane District Council DEEDS Grant CDHN- Building the Community Pharmacy Partnership Grant NeSghbourhood Health Improvement Project Public Health AgenGy.' Developing Healthy Communities Western Health & Social Care Trust: Covid Payments Department ol Heallh.. Trainlng contribution BIG Lollery.. Slay Young Funding BIG Lottery.. Community Loung8 Funding Weslern Heallh & Social Care Trust.. Age Frlendly Programme Honourable Irish Society Derry City & Strabane Dlstricl Councll.. Community Venue Fund Derry City & Slrabane District Council: Active Citizenshlp 7,542 7,542 12,498 12,498 5,167 54,670 10,000 5,167 54,670 10,000 100 2,905 100 2,905 500 1,000 500 1,000 790 790 93,066 12,837 105,903 21
Strabane & District Caring Services Company Limited by Guarantee Notes lo th8 Financial Statemenls (eontinued) Year ended 31 March 2023 Donatlons and legacles fconllnuedj Unrestricted Funds Restricted Total Funds Funds 2022 Donallons Fundraising and donations 3,563 3,563 Grant8 Deriy city & Straban8 Dlstricl Council DEEDS Grant CDHN.. Building the Community Pharmacy Partnership Grant Neighbourhood Health Improvemenl Project Publlc Health Agency,. Developing Healthy Communities Western Health & Social Care Trust: Covld Payments Departrnent of Health.. Tralnlng conlribullon BIG Lottery.. Stay Young Funding BIG Lottery., Community Lounge Funding Western Health & Social Care Trust.. Age Friondly Programme Honourable Irish So¢lety Derry City & Slrabane Dlstrict Councll: Community Venue Fund Derry City & Strabane DistrScl Council.. Active Cllizenship 1,378 1,378 1,392 1,392 500 19,970 500 19,970 4,444 117,336 9,215 4,444 117,336 9,215 6,900 6,900 163,306 1,392 164,698 22
Strabane & District Carlng Services Company Llmiled by Guarantee Notes to th8 Financial Statements (¢onllnued) Year ended 31 March 2023 Charltable actlvltles Unrestrictod Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Luncheon club and Meals-on-wheels Power Nl.. Power gènèration Weslern Heallh & Soclal Care Trust.. Daycare Western Health & Soclal Care Trust,, DomicS1iary Care Domicillary care - Non-contracl Western Health & Social Care Trust.. Community meals contract Western Health & Soclal Care Trust.. Active Living Prolect Western Health & Soclal Care Trust: Sitting service Western Health & Social Care Trust.. Conlrlbution lo NHIP Development Worker salary 46,213 178 46,213 178 26,509 1,599 26,509 1,599 58,941 58,941 56,706 56,706 3,529,524 57,501 3,529,524 57,501 2,917,953 71,726 2,917,953 71,726 7,540 7,540 8,794 8,794 6,733 6,733 6,478 6,478 7,923 7,923 6,981 6,981 15,789 15,789 3,730,342 11,361 3,108,107 11,361 3,108,107 3,730,342 Other Income Unreslricled Tolal Fund8 Unrestricted Total Funds Funds 2023 Funds 2022 HMRC Coronavlrus Statutory Slck Pay Scheme Employment subsidles 7,905 7,111 7,905 7,111 15,016 842 842 842 842 15,016 23
Strabane & Dlstrlct Caring Servlces Company Limlted by Guarantee Notes to the Financlal Statemenls l¢ontlnued) Year ended 31 March 2023 Expendlture on charitable actlvitles by lund type Unrestricted Funds Restricted Total Funds Funds 2023 SDCS Charltable Actlvitl8S Domiciliary & Day Care Luncheon Club & Communlty Meals Community Bus Support costs 168,770 3,440,344 89,699 33,721 293,080 4,005,614 12,837 181,607 3,440,344 69,699 33,721 293,080 4,018,451 12,837 Unreslricled Funds Restricted Total Funds Funds 2022 SDCS - CharStable Acllvilles Domiclliary & Day Care Luncheon Club & Community Meals Community Bus Support costs 129,431 2,853,159 52,610 27,315 254,214 3,316,729 1,392 130,823 2,853,159 52,610 27,315 254,214 1 ,392 3,318,121 Expendlture on charltable actlvltles by acllvlty type ActivStles undertaken directly Support costs Tolal funds 2023 Total fund 2022 SDCS - Charitable Activlties Domiciliary & Day Care Luncheon Club & Community Meals Community Bus Governance costs 181,607 3,440,344 69,699 33,721 181,607 3,440,344 69,699 33,721 293,080 4,018,451 130,823 2,853,159 52,610 27,315 254,214 293,080 293,080 3,725,371 3,318,121 10. N•t galns on Investments Restricted Total Funds Funds 2023 Restricted Tolal Funds Funds 2022 Gainslllossesl on cash held for inveslment purposes 24
Strabane & Dlstrlct Caring Servlces Company Llmiled by Guarantee Notes to the Financial Statements fcontlnuèd) Year ended 31 March 2023 11. Net expendlture Net expenditure is stated after chargingllcredltingl: 2023 2022 Depreciation of tangible flxed assets 14,882 16,826 12. Audltors remuneratlon 2023 2022 Fees payable for the audlt ol the linancial statements 2,613 2,597 13. Staff co8t8 The average head count ol employees during the year was 20812022: 185), The averag8 number of full-time equlvalenl employees during the year Is analysed as follows: 2023 No. 2022 Managemenl Adminislrallon Anclllary stall Daycare and domicllliary care Communlty bus 193 170 208 185 No employee received employee benefits of more than £60,000 during the year12022'. Nill, 14. Truslee ramun•ratlon ond expen8e8 No remuneratlon or other beneflts from employment with Slrabane and Dislrici Caring Services or a related entity were received by the trustees, 25
Strabane & District Carlng Services Company Limiled by Guarantee Notes to the Financial Statements (conllnuod) Year ended 31 March 2023 15. Tangible flxed assets Freehold Fixtures and property fittings Motor vehicles Equlpment Total Cost At 1 Aprll 2022 and 31 March 2023 447,833 81,292 68,500 58,220 655,845 Depreclatlon At 1 April 2022 Charge lor the year At 31 March 2023 243,214 8,185 60,859 2,043 62,902 58,323 2,545 47,674 2,109 49,783 410,070 14,882 251,399 60,868 424,952 Carrylng amount Al 31 March 2023 196,434 18,390 20,433 7,632 8,437 10,546 230,893 245,775 Al 31 March 2022 204,619 10,177 16. Inv85tmenls Other Investments Cost or valuation At 1 April 2022 Additions 526,34,8 At 31 March 2023 526,356 Impalrmenl At 1 Aprll 2022 and 31 March 2023 Carrylng amount Al 31 March 2023 526,356 Al 31 March 2022 526,348 All Investments shown above are held al cost. 17. Stocks 2023 2022 Personal protèctiv8 equipment 9,265 28,500 26
Strabane & District Caring Services Company Limiled by Guarantee Notes to the Financial Statements (oonllnuèd) Year ended 31 March 2023 18. Debtors 2023 2022 Trade debtors Prepayments and accrued income Other debtors (see below) 16,325 8,546 44,796 69,667 24,017 7,076 41,298 72,391 2023 2022 Other debtors Due from Western Health & Social Care Trust Neighbourhood Health Improvement Project grant due Derry City & Strabane Dislrlct Councll grant due DEEDS grant due 39,824 23,394 3,000 790 1,182 44,796 9,626 8,278 41,298 19. Credllors: amounls falllng due wlthln one year 2023 2022 Trade credllors Soclal securlly and other taxes BIG Lottery Grant Nol Spent Winter Health Donallons Not Sp8nt 31,540 40,171 7,395 437 26,200 40,001 400 79,543 66,601 20. Pen3lon8 and other post rellrem6nt beneflt8 Defln•d contrlbullon plan8 The amounl recognised in income or expendlture as an expense In relation to defined contribulion plans was £56,00012022'. £43,946). 27
Strabane & District Caring Services Company Limited by Guarantee Notes lo tha Financlal Statements (conllnuod) Year ended 31 March 2023 21. Analysis of charitable funds Unrestrlcted funds At Gains and31 March 202 losses At 1 April 2022 Income Expenditure General funds 1,243,382 3,824,250 14,005,614) 1,062,018 Al Galns and 31 March 202 Ioss8S Al 1 Aprll 2021 Income Expenditure General funds 1,273,682 3,286,429 13,316,729) 1,243,382 Re8lrlcled funds Al Gains and31 March 202 losses At 1 Aprll 2022 Income Expenditure Restrlcted Fund 526,348 12,837 112,837) 526,356 At Gains and 31 March 202 losses Al 1 April 2021 Income Expenditure Reslricled Fund 526,342 1,392 11,3921 526,348 22. Analysls of net assels b6tween funds Unrestricted Funds Reslrlcted Total Funds Funds 2023 Tangible fixed assets Investmenls Current assets Creditors less than 1 year Nel assets 230,893 230,893 526,356 910,668 179,5431 1,588,374 526,356 2,462 12,462} 526,356 908,206 177,0811 1,062,018 Unrestricted Funds Rostrlcted Total Funds Funds 2022 Tangible fixed assets Investmonts Currenl assets Creditors less than 1 year Net assels 245,775 245,775 526,348 1,064,008 166,4011 1,769,730 526,348 1,064,008 166,4011 1,243,382 526,348 28